本文選題：應(yīng)收賬款 + 應(yīng)收賬款管理��； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：在經(jīng)濟(jì)全球化的大環(huán)境下,按照權(quán)責(zé)發(fā)生制的會(huì)計(jì)核算方式,賒銷產(chǎn)生的應(yīng)收賬款是企業(yè)資產(chǎn)的重要組成部分。應(yīng)收賬款對(duì)現(xiàn)金流的影響以及與經(jīng)營成果的聯(lián)系使得應(yīng)收賬款的管理深入了企業(yè)經(jīng)營活動(dòng)的全過程。與此同時(shí)對(duì)企業(yè)的投融資活動(dòng)也產(chǎn)生影響。如何加強(qiáng)企業(yè)的應(yīng)收賬款管理,是企業(yè)財(cái)務(wù)管理的重要組成部分,是值得重視和研究的課題。21世紀(jì)是現(xiàn)代信息技術(shù)全面發(fā)展的時(shí)代,互聯(lián)網(wǎng)改變了生活方式,加快了經(jīng)濟(jì)發(fā)展的速度。寄托于互聯(lián)網(wǎng)的文化技術(shù)產(chǎn)業(yè)迅速崛起�！盎ヂ�(lián)網(wǎng)經(jīng)濟(jì)”、“互聯(lián)網(wǎng)+”概念滲透在經(jīng)濟(jì)市場(chǎng)。這些以技術(shù)、使用權(quán)等無形資產(chǎn)為主體的輕資產(chǎn)企業(yè)在資產(chǎn)管理、經(jīng)營模式上都有區(qū)別于傳統(tǒng)實(shí)體制造業(yè)企業(yè)的地方。L公司特殊的行業(yè)背景與盈利模式注定了其應(yīng)收賬款管理有著不同于傳統(tǒng)工業(yè)制造業(yè)的管理方案。在此背景下,文章采用理論分析與案例結(jié)合的方法,首先介紹了本文的研究意義和背景,以及創(chuàng)新點(diǎn)與不足;其次介紹了應(yīng)收賬款管理的相關(guān)概念和理論綜述;然后以L公司為研究主體,應(yīng)收賬款管理為研究對(duì)象,按照問題導(dǎo)向型的寫作思路,分析了L公司應(yīng)收賬款及管理的現(xiàn)狀,發(fā)現(xiàn)L公司的應(yīng)收賬款規(guī)模大、應(yīng)收賬款增長速度大大超過營業(yè)收入的增長速度,應(yīng)收賬款周轉(zhuǎn)率低等問題,隨后從管理的角度對(duì)L公司出現(xiàn)的關(guān)于應(yīng)收賬款非正�，F(xiàn)象進(jìn)行分析,認(rèn)為應(yīng)收賬款組織結(jié)構(gòu)不合理,管理目標(biāo)不明確、管理流程冗長等是L應(yīng)收賬款管理問題的原因;最后對(duì)L公司應(yīng)收賬款管理的優(yōu)化提出了五點(diǎn)措施,即完善應(yīng)收賬款管理組織體系,完善信用管理體系,建立賬款跟蹤管理體系,加強(qiáng)對(duì)關(guān)聯(lián)方應(yīng)收賬款的管理,建立賬款配套管理措施。目前,關(guān)于企業(yè)應(yīng)收賬款管理問題的研究,主要是從應(yīng)收賬款的事前、事中和事后進(jìn)行研究,并非系統(tǒng)的從企業(yè)整個(gè)經(jīng)濟(jì)產(chǎn)業(yè)鏈去看待應(yīng)收賬款管理問題。文章認(rèn)為應(yīng)收賬款管理過程中,除客戶信用問題外,企業(yè)內(nèi)部管理的組織配置、管理制度與工作執(zhí)行力等也存在的很大的問題,需要加以改進(jìn)。因此,在應(yīng)收賬款的管理問題上,應(yīng)該以系統(tǒng)的、全面的角度進(jìn)行分析研究,從而實(shí)現(xiàn)企業(yè)應(yīng)收賬款管理的優(yōu)化。
[Abstract]:In the environment of economic globalization, according to the accrual basis of accounting, accounts receivable generated by credit sales is an important part of enterprise assets. The impact of accounts receivable on cash flow and the relationship between accounts receivable and operating results make the management of accounts receivable go deep into the whole process of business activities. At the same time, the investment and financing activities of enterprises also have an impact. How to strengthen the accounts Receivable Management of Enterprises is an important part of Enterprise Financial Management. The 21st century is an era of comprehensive development of modern information technology, and the Internet has changed the way of life. The speed of economic development has been accelerated. The cultural and technological industry, which is based on the Internet, is rising rapidly. The concept of "Internet economy" and "Internet" permeate the economic market. These light assets enterprises, with technology, use rights and other intangible assets as the main body, are in asset management. There is a special background and profit model of local. L company which is different from the traditional real manufacturing enterprises in operating mode. The management of accounts receivable is different from the traditional industrial manufacturing industry. Under this background, the paper adopts the method of theoretical analysis and case study, first introduces the significance and background of this paper, and then introduces the related concepts and theories of accounts receivable management. Then taking L company as the main body of study and accounts receivable management as the research object, according to the problem-oriented writing ideas, this paper analyzes the current situation of L company's accounts receivable and management, and finds that the scale of L company's accounts receivable is large. The growth rate of accounts receivable is much higher than the growth rate of operating income, the turnover rate of accounts receivable is low, and so on. Then, from the perspective of management, the paper analyzes the abnormal phenomenon of accounts receivable that appears in company L, It is considered that the organizational structure of accounts receivable is unreasonable, the management objective is not clear, and the management process is long. Finally, five measures are put forward to optimize the management of accounts receivable in L Company. That is, to perfect the organizational system of accounts receivable management, to perfect the credit management system, to establish the management system of accounts receivable tracking, to strengthen the management of accounts receivable of related parties, and to establish the supporting management measures of accounts receivable. At present, the research on the management of enterprise accounts receivable is mainly from the prior, during and after accounts receivable, not from the whole economic and industrial chain of the enterprise to look at the management of accounts receivable. This paper points out that in the process of account receivable management, besides customer credit problems, there are many problems in the internal management of enterprises, such as organization configuration, management system and work execution ability, which need to be improved. Therefore, in the management of accounts receivable, we should analyze and study in a systematic and comprehensive way, so as to optimize the management of accounts receivable.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F49

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